未确认融资费用的实际利率摊销法研究——资金时间价值轴上的全新思路

本文从财务管理时间价值角度阐述未确认融资费用如何合理分摊的问题,提出了与一般会计实务教材标准解法完全相反的思路,得到了相同的效果,并对两种解题思路作了详细的比较分析,并在此基础上提出有关会计计量的若干假说。

This article set from the problem how unrealized confirmation financing cost amortizing, has brought forward the contrary thinking from staudard method of solviug in practice teaehing material, and gnt identical effect. By comparing two kinds of solving problems, this article advance thc hypothesis of accounting measurement.